Research On Uncertainty Accounting

This thesis researches on uncertainty issues. The thesis can be divided into four chapters. Chapter 1 explains the meaning of the uncertainty in terms of economics at first, then analyses the uncertain question in accounting (mainly in terms of financial accounting), and explains the research motive of this text. Chapter 2 introduces the concept of uncertainty accounting and discusses uncertainty accounting briefly. Chapter 3 discusses the impact of uncertainty accounting on traditional financial accounting systems. This discuss involves such topics as accounting postulations, accounting principles, etc. Then this part analyses the basic theory and concept in traditional accounting and points out their limitation while offering the uncertainty accounting information. Chapter 4 discusses the basic theory of the uncertainty accounting deeply. Firstly, accounting objective is discussed. Secondly, the concept and the relation of the most important accounting qualitative characteristics—relevance and reliability are discussed. Thirdly, the important accounting principles are discussed. Finally, discussion is set off round accounting recognition, measurement and report. Some suggestions are put forward, for example, reconsidering "Conservative principle", paying attention to balance sheet and increasing the disclosure about the risk and uncertain information, etc. For measurement is the most difficult problem to uncertainty accounting. This topic is emphasized in this part, including the relation of five kinds of measurement attribute and the uncertainty, introduction of the concept of fair value and how to calculate it, etc.